THE great Lon Kruger era is over in Atlanta. I guess, if management is going to be like that and hold a 69-122 record in 2-plus seasons against him, who am I to disrespect its corporate decision?

“We don’t make decisions,” I think I overheard team president Stan Kasten say, “We make excuses.”

If you take what Shareef Abdur-Rahim and at least one disciple advocates as dogma, Kruger was a poor excuse for a coach. Shortly before being asked to turn in what passed for the Hawks’ playbook, Kruger’s professional reputation was ravaged by Atlanta’s most influential player, who accused him of improperly preparing the team.

Considering that preparing a team kinda what coaches are expected (and paid) to do above everything else, except for winning, Shareef’s charge is rather detrimental to Kruger’s career.

If true (Kasten and GM Pete Babcock evidently placed some credence in it), you’ve got to wonder why it took so long for those two brain busters to pick up on such a significant shortcoming?

If true, why wasn’t it uncovered before management completed yet another backward hiring (how many missed swings do Kasten and Babcock get?) and wasted another two-to-three seasons? In other words, when Kruger was being romanced (as management’s third or fourth choice) to leave college, didn’t his recruiters have a clue he’d be out of his element in the pros?

If true, I don’t recall a single soul who covered the team on a regular or irregular basis during Kruger’s pithy period in power writing one word suggesting such a fatal flaw. At the same time, at least one Atlanta beat guy pretended to know what was going on behind the screens in Indiana, falsely indicting Isiah Thomas of not working hard or communicating with the Pacers.

If true, nobody around the Hawks seemed to notice. That is, unless perhaps an assistant coach alerted Kasten and Babcock and they attempted a cover up, hoping to buy time while they improved Kruger’s talent ore (Glenn Robinson) and support system: Terry Stotts, Alex English and Dominique Wilkins. Is that why Ricky Mahorn wasn’t invited back? Long before Shareef, he recognized and spoke the truth regarding Kruger’s NBA deficiencies.

True or untrue, at what point will Shareef ever become vaguely accountable for the rapidly growing vacant lot of losses his teams have compiled in Vancouver and Atlanta? Will it ever become at least partially his fault that every coach he’s had can’t come close to achieving so much as mediocrity, yet his maxed-out salary continues to mount?

The Kings lose the seventh game of the western finals to the Lakers and Chris Webber is ripped as a fake franchise player. The Timberwolves can’t advance past the first round of the playoffs during Kevin Garnett’s reign and he’s berated as a counterfeit superstar. Karl Malone comes up lame at crunch time of championship games and he’s branded as bogus.

Meanwhile, this is Shareef’s seventh season ($12.4 million/$13.5M in ’03-04/$14.6M the next) and all he has to show for his puffed-up proficiency is an Olympic gold medal. As the Hawks’ leading man, it’s only fair that we stop laying off losses on his coaches and the supporting cast; he’s overdue to take ultimate responsibility.

That’s not the only irrefutable reality from where I’m grousing. Unless Shareef suddenly sprouts a slayer’s signature, Stotts owns supernatural motivational gifts and Jason Terry can play both guard positions at the same time, the Hackneyed Hawks conspicuously continue to lack a conqueror and charisma; a winning parlay fans (white and black) can’t possibly ignore, even if the standings don’t swear to it.

By the way, don’t believe what you may have heard about Stotts and George Karl parting as enemies after years of bonding in the CBA and NBA. Should Karl, whose Bucks are performing like his World Games team, get fired, I’m told Stotts wouldn’t hesitate to hire him as the Hawks’ workout coach.

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After his Rockets (misfiring at a franchise low 29.5-percent FG clip) were embarrassed and embalmed by the Knicks, 99-83, Rudy Tomjanovich apologized to Calvin Murphy, one billion Chinese and Kermit Washington.

Yao Ming (17 points, five boards) claimed he was still confused following the team Christmas party at the Compaq Center where kids came and hung candy canes on him.

Nice to see the Celtics didn’t have a Holiday hangover from their 36-point Christmas catastrophe in Jersey. The Vitamin C’s went to Miami Friday and lost by 20, shooting less than 28 percent (Antoine Walker and Paul Pierce combined for 9-27), putting up a manly nine points in the fourth.

FYI: Shaq did not leave his feet during his wedding ceremony.

Did you see where Wilt Chamberlain‘s Philly (Overbrook) schoolboy career scoring mark was overshadowed by Maureece Davis of Strawberry Mansion H.S.? Upon surpassing Wilt’s 2,206 points, Davis was mobbed by teammates, students and 20,001 women.

This just in: Stotts has guaranteed Hawks season ticket holders a $125 refund if they don’t beat the Bucks in their season series.